{"id":24886,"date":"2025-06-02T12:04:01","date_gmt":"2025-06-02T12:04:01","guid":{"rendered":"https:\/\/generationimpact.global\/panoramica-tcfd\/"},"modified":"2026-10-28T16:30:27","modified_gmt":"2026-10-28T16:30:27","slug":"panoramica-tcfd","status":"publish","type":"page","link":"https:\/\/generationimpact.global\/it\/prodotti\/tcfd\/panoramica-tcfd\/","title":{"rendered":"Panoramica TCFD"},"content":{"rendered":"\r\n\t\t<div  class=\"block-e65c9cd5-110c-4105-a405-3e041bfebe6c areoi-strip areoi-element strip alignfull background-image-left page-tcfd2 section-headline-spec tcfd-content-custom-position\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-c007a61d-6bbd-4da5-947a-0cf7c583336b areoi-element container py-xl-0\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-2da35743-bbe2-4e1c-8386-a256d24dc84c row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-010044f7-3b90-4f92-9c3e-6f019192ca4a col areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h1 class=\"wp-block-heading m-fs-18 max-width-600 mb-0\" style=\"font-size:40px;font-style:normal;font-weight:800\">Linee guida TCFD<\/h1>\n\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-1342a782-455e-4baa-91a6-ec866003b226 areoi-strip areoi-element strip alignfull page-tcfd2 section-tcfd-table-of-contents\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(252, 252, 252,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-6c3ffb16-87c9-4cd2-9a81-e494c801700b areoi-element container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-b0ecc506-73e2-4af6-831a-7dcdbbea5bf5 row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-8e291efa-e01b-4c0f-8866-9ebbd1c2f24b col areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-137c5b52-8954-4490-a5d3-a8aae4acc72c areoi-element z-2 page-tcfd-container d-flex justify-content-between align-items-start flex-column flex-xl-row gap-32\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-6e674130-0445-4bca-a96e-a8befeed9a54 card tcfd-nav bg-white rounded-12 shadow border-0 overflow-hidden sticky-xl-top d-none d-sm-none d-md-none d-lg-flex\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-5257e2dd-ad83-4fa6-ada7-5afad4f65761 card-header bg-white border-0 p-20 mt-1\">\r\n\t\t\t\n\n<p class=\"has-contrast-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\" style=\"font-size:20px;font-style:normal;font-weight:700\">Indice dei contenuti<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-44966fad-2b00-4580-a125-f355ab3f7ce4 card-body p-0 pb-20\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-137c5b52-8954-4490-a5d3-a8aae4acc72c areoi-element\">\r\n\t\t\t\r\n\t\t\t\n<nav style=\"font-style:normal;font-weight:600\" class=\"is-vertical wp-block-navigation is-layout-flex wp-container-core-navigation-is-layout-19afc361 wp-block-navigation-is-layout-flex\" aria-label=\"TCFD-nav\"><ul style=\"font-style:normal;font-weight:600\" class=\"wp-block-navigation__container is-vertical wp-block-navigation\"><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-1\"><span class=\"wp-block-navigation-item__label\">Introduzione<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-2\"><span class=\"wp-block-navigation-item__label\">Panoramica delle raccomandazioni<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-3\"><span class=\"wp-block-navigation-item__label\">Struttura delle raccomandazioni<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-5\"><span class=\"wp-block-navigation-item__label\">Linee guida supplementari per il settore finanziario e i gruppi non finanziari<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-6\"><span class=\"wp-block-navigation-item__label\">Sintesi dei materiali di supporto aggiuntivi<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-7\"><span class=\"wp-block-navigation-item__label\">Appendice 2: categorie di metriche climatiche trasversali ai settori<\/span><\/a><\/li><\/ul><\/nav>\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-03366777-0769-48bb-a50f-de2c6b1b6a74 areoi-element w-100 d-lg-none d-xl-none d-xxl-none\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px;font-style:normal;font-weight:700\">Vai alla sezione<\/p>\n\n\n\r\n\t\t<div  class=\"block-8218c3ff-70c0-4c98-8ac2-834d8013e3a2 areoi-element mb-0 mb-lg-3 tcfd-nav-mobile d-lg-none d-xl-none d-xxl-none\">\r\n\t\t\t\r\n\t\t\t\n<nav style=\"font-style:normal;font-weight:600\" class=\"is-vertical wp-block-navigation is-layout-flex wp-container-core-navigation-is-layout-19afc361 wp-block-navigation-is-layout-flex\" aria-label=\"TCFD-nav 2\"><ul style=\"font-style:normal;font-weight:600\" class=\"wp-block-navigation__container is-vertical wp-block-navigation\"><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-1\"><span class=\"wp-block-navigation-item__label\">Introduzione<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-2\"><span class=\"wp-block-navigation-item__label\">Panoramica delle raccomandazioni<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-3\"><span class=\"wp-block-navigation-item__label\">Struttura delle raccomandazioni<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-5\"><span class=\"wp-block-navigation-item__label\">Linee guida supplementari per il settore finanziario e i gruppi non finanziari<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-6\"><span class=\"wp-block-navigation-item__label\">Sintesi dei materiali di supporto aggiuntivi<\/span><\/a><\/li><li class=\"wp-block-navigation-item wp-block-navigation-link\"><a class=\"wp-block-navigation-item__content\"  href=\"#tcfd-7\"><span class=\"wp-block-navigation-item__label\">Appendice 2: categorie di metriche climatiche trasversali ai settori<\/span><\/a><\/li><\/ul><\/nav>\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-90cbc78e-6858-455e-a994-8d3f61fc0277 areoi-element tcfd-content\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div id=\"tcfd-1\" class=\"block-d44d0c30-8b9a-46d6-b355-7eb334638319 card mb-32 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-733ec729-a5c9-484d-a16c-f5902f3f1fd9 card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Introduzione<\/h2>\n\n\n\n<p class=\"has-custom-color-4-color has-text-color has-link-color wp-elements-2 wp-block-paragraph\" style=\"font-size:14px;font-style:normal;font-weight:600\">Una panoramica completa<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-b99aab57-05a4-40da-9d74-a4cda78c4277 card-body bg-white\">\r\n\t\t\t\n\n<p>La TCFD \u00e8 il framework raccomandato dal Financial Stability Board per l\u2019informativa finanziaria legata al clima. Le aziende rendicontano secondo quattro pilastri (governance, strategia, gestione dei rischi, metriche e obiettivi), supportati da 11 informative raccomandate che aiutano investitori e altri soggetti a capire come le organizzazioni valutano rischi e opportunit\u00e0 legati al clima.<\/p>\n<ol>\n<li><strong>Governance<\/strong>: comunicare la supervisione del consiglio di amministrazione e il ruolo del management sui rischi e sulle opportunit\u00e0 climatiche.<\/li>\n<li><strong>Strategia<\/strong>: comunicare gli impatti climatici rilevanti sull\u2019attivit\u00e0, sulla pianificazione e sulla resilienza, inclusi gli scenari legati al clima.<\/li>\n<li><strong>Gestione dei rischi<\/strong>: comunicare come l\u2019organizzazione individua, valuta e gestisce i rischi climatici e come questo si inserisce nella gestione complessiva dei rischi.<\/li>\n<li><strong>Metriche e obiettivi<\/strong>: comunicare le metriche utilizzate, le emissioni di GHG Scope 1, 2 e, se opportuno, Scope 3, e gli obiettivi usati per gestire rischi e opportunit\u00e0 legati al clima.<\/li>\n<\/ol>\n<p><em>Pagina aggiornata: 12 settembre 2026.<\/em><\/p>\n<p>Una delle funzioni essenziali dei mercati finanziari \u00e8 prezzare il rischio per sostenere decisioni di allocazione del capitale informate ed efficienti. Per svolgere questa funzione, i mercati finanziari hanno bisogno di informative accurate e tempestive da parte delle aziende. Senza le informazioni giuste, investitori e altri soggetti possono prezzare o valutare in modo errato gli attivi, con una conseguente cattiva allocazione del capitale.<\/p>\n\n<p>Il Financial Stability Board (FSB) ha creato la TCFD per elaborare raccomandazioni sui tipi di informazioni che le aziende dovrebbero comunicare per aiutare investitori, finanziatori e assicuratori a valutare e prezzare adeguatamente una specifica categoria di rischi: quelli legati al cambiamento climatico.<\/p>\n\n<p>Dato il mandato ricevuto dal Financial Stability Board, la TCFD si impegna per la trasparenza del mercato. Secondo la TCFD, il successo delle sue raccomandazioni dipende da un\u2019adozione diffusa da parte delle aziende dei settori finanziario e non finanziario.<\/p>\n\n<p>Con un\u2019adozione diffusa, i rischi e le opportunit\u00e0 finanziarie legati al cambiamento climatico diventeranno una parte naturale dei processi di gestione dei rischi e di pianificazione strategica delle aziende. Man mano che ci\u00f2 avviene, crescer\u00e0 la comprensione, da parte di aziende e investitori, delle potenziali implicazioni finanziarie associate alla transizione verso un\u2019economia a minori emissioni di carbonio e ai rischi fisici legati al clima; le informazioni diventeranno pi\u00f9 utili alle decisioni; e rischi e opportunit\u00e0 saranno prezzati con maggiore precisione, consentendo un\u2019allocazione pi\u00f9 efficiente del capitale.<\/p>\n\n<p>Nel 2017 la TCFD ha pubblicato raccomandazioni sull\u2019informativa finanziaria legata al clima, pensate per aiutare le aziende a fornire informazioni migliori a sostegno di un\u2019allocazione informata del capitale.<\/p>\n\n<p>Le raccomandazioni TCFD sull\u2019informativa sono strutturate attorno a quattro aree tematiche che rappresentano elementi centrali del modo in cui operano le aziende: governance, strategia, gestione dei rischi, metriche e obiettivi. Le quattro raccomandazioni sono interconnesse e supportate da 11 informative raccomandate che completano il framework con informazioni utili a investitori e altri soggetti per capire come le organizzazioni che rendicontano considerano e valutano rischi e opportunit\u00e0 legati al clima.<\/p>\n\n<p class=\"mb-20 mb-lg-5\">Dalla pubblicazione delle raccomandazioni TCFD, l\u2019FSB ha chiesto alla Task Force di proseguire il proprio lavoro: promuovere l\u2019adozione del framework TCFD, fornire ulteriori indicazioni, sostenere le attivit\u00e0 formative, monitorare le pratiche di informativa finanziaria legata al clima rispetto al loro allineamento alle raccomandazioni TCFD e preparare rapporti annuali sullo stato di avanzamento.<\/p>\n\n\n\n\n\n<figure class=\"wp-block-image size-large is-resized mb-20 mb-lg-5 text-center\"><img loading=\"lazy\" decoding=\"async\" width=\"544\" height=\"328\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-tcfd-introduction-img1.svg\" alt=\"\" class=\"wp-image-4453\" style=\"width:auto;height:296px\" srcset=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-tcfd-introduction-img1.svg 150w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-tcfd-introduction-img1.svg 300w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-tcfd-introduction-img1.svg 768w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-tcfd-introduction-img1.svg 1024w, https:\/\/generationimpact.global\/wp-content\/uploads\/section-tcfd-introduction-img1.svg 544w\" sizes=\"auto, (max-width: 544px) 100vw, 544px\" \/><\/figure>\n\n\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-905d6ce5-174d-40fd-a9cf-22f344aebe3d btn areoi-has-url position-relative fs-16 btn-transparent btn-transparent-download btn-primary text-nowrap\"\r\n\t href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/2022-TCFD-Status-Report.pdf\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tScarica l\u2019ultimo rapporto sullo stato di avanzamento della TCFD \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div id=\"tcfd-2\" class=\"block-22efa82b-8361-4b46-807e-9874d335e9d9 card mb-32 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-a4b68a83-d7fe-4abb-b40e-277b6cc609c2 card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Panoramica delle raccomandazioni<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-8c23579a-6b0b-4bbe-8541-7dd82700bfd9 card-body bg-white\">\r\n\t\t\t\n\n<p class=\"wp-block-paragraph\">Le raccomandazioni TCFD sull\u2019informativa finanziaria legata al clima sono ampiamente adottabili e applicabili alle organizzazioni di tutti i settori e giurisdizioni. Sono pensate per ottenere informazioni prospettiche e utili alle decisioni, che possano essere incluse nei documenti finanziari ordinari.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le raccomandazioni sono strutturate attorno a quattro aree tematiche che rappresentano elementi centrali del modo in cui operano le organizzazioni: governance, strategia, gestione dei rischi, metriche e obiettivi.<br\/>Le raccomandazioni TCFD riassunte di seguito sono descritte in modo completo nel rapporto sulle raccomandazioni TCFD.<\/p>\n\n\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-905d6ce5-174d-40fd-a9cf-22f344aebe3d btn areoi-has-url position-relative fs-16 btn-transparent btn-transparent-download btn-primary text-nowrap\"\r\n\t href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/FINAL-2017-TCFD-Report.pdf\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tScarica il rapporto sulle raccomandazioni TCFD \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div id=\"tcfd-3\" class=\"block-fb6486c8-1282-4531-bda7-782e1d03f92b card mb-32 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-1836452b-744f-4ed6-8338-c3f773eb256f card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Raccomandazioni e informative raccomandate di supporto<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-1be7f3ce-3e05-4a16-83d6-71ca386a6f00 card-body bg-white\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-4a259e03-6006-4682-b391-3e06352860ab areoi-element d-flex flex-column gap-4\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-23848518-71e3-4244-9320-4a7bc3614e95 areoi-element bg-tcfdpri-50 rounded-8 py-20 px-32\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px;font-style:normal;font-weight:600\">Governance<\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Comunicare la governance dell\u2019organizzazione in relazione ai rischi e alle opportunit\u00e0 legati al clima.<\/p>\n\n\n\n<p class=\"has-custom-color-4-color has-text-color has-link-color wp-elements-3 wp-block-paragraph\" style=\"font-style:normal;font-weight:600\">Informative raccomandate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Descrivere la supervisione del consiglio di amministrazione sui rischi e sulle opportunit\u00e0 legati al clima.<br\/><br\/>b) Descrivere il ruolo del management nella valutazione e nella gestione dei rischi e delle opportunit\u00e0 legati al clima.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-6b8f1f69-8f73-4a91-abee-72b95bc9ed52 areoi-element bg-tcfdpri-50 rounded-8 py-20 px-32\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px;font-style:normal;font-weight:600\">Strategia<\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Comunicare gli impatti effettivi e potenziali dei rischi e delle opportunit\u00e0 legati al clima sulle attivit\u00e0, sulla strategia e sulla pianificazione finanziaria dell\u2019organizzazione, quando tali informazioni sono rilevanti.<\/p>\n\n\n\n<p class=\"has-custom-color-4-color has-text-color has-link-color wp-elements-4 wp-block-paragraph\" style=\"font-style:normal;font-weight:600\">Informative raccomandate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Descrivere i rischi e le opportunit\u00e0 legati al clima che l\u2019organizzazione ha individuato nel breve, medio e lungo termine.<br\/><br\/>b) Descrivere l\u2019impatto dei rischi e delle opportunit\u00e0 legati al clima sulle attivit\u00e0, sulla strategia e sulla pianificazione finanziaria dell\u2019organizzazione.<br\/><br\/>c) Descrivere la resilienza della strategia dell\u2019organizzazione, tenendo conto di diversi scenari climatici, incluso uno scenario a 2\u00b0C o inferiore.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-5ca4c356-3bb6-41c0-b06b-43894bb18ae4 areoi-element bg-tcfdpri-50 rounded-8 py-20 px-32\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px;font-style:normal;font-weight:600\">Gestione dei rischi<\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Comunicare come l\u2019organizzazione individua, valuta e gestisce i rischi legati al clima.<\/p>\n\n\n\n<p class=\"has-custom-color-4-color has-text-color has-link-color wp-elements-5 wp-block-paragraph\" style=\"font-style:normal;font-weight:600\">Informative raccomandate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Descrivere i processi dell\u2019organizzazione per individuare e valutare i rischi legati al clima.<br\/><br\/>b) Descrivere i processi dell\u2019organizzazione per gestire i rischi legati al clima.<br\/><br\/>c) Descrivere come i processi per individuare, valutare e gestire i rischi legati al clima sono integrati nella gestione complessiva dei rischi dell\u2019organizzazione.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-eea308cc-f386-4748-840d-020b38f07f97 areoi-element bg-tcfdpri-50 rounded-8 py-20 px-32\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px;font-style:normal;font-weight:600\">Metriche e obiettivi<\/h3>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Comunicare le metriche e gli obiettivi utilizzati per valutare e gestire i rischi e le opportunit\u00e0 rilevanti legati al clima, quando tali informazioni sono rilevanti.<\/p>\n\n\n\n<p class=\"has-custom-color-4-color has-text-color has-link-color wp-elements-6 wp-block-paragraph\" style=\"font-style:normal;font-weight:600\">Informative raccomandate<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Comunicare le metriche utilizzate dall\u2019organizzazione per valutare i rischi e le opportunit\u00e0 legati al clima in linea con la propria strategia e il proprio processo di gestione dei rischi.<br\/><br\/>b) Comunicare le emissioni di gas a effetto serra (GHG) Scope 1, Scope 2 e, se opportuno, Scope 3, e i rischi correlati.<br\/><br\/>c) Descrivere gli obiettivi utilizzati dall\u2019organizzazione per gestire i rischi e le opportunit\u00e0 legati al clima e le performance rispetto a tali obiettivi.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div id=\"tcfd-4\" class=\"block-5bc9ba79-70c7-4f07-a68d-f05ef87a9d59 card mb-32 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-2061e9a3-0dcd-4c4d-8799-b2a9abf50e9c card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Struttura delle raccomandazioni<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-fbf2c266-9c40-4bc4-8e51-9e43b018a9fe card-body bg-white\">\r\n\t\t\t\n\n<p class=\"mb-20 mb-lg-32 wp-block-paragraph\">La Task Force ha elaborato quattro raccomandazioni ampiamente adottabili, supportate da informative finanziarie chiave legate al clima, definite informative raccomandate. Sono inoltre disponibili linee guida per aiutare tutte le organizzazioni a sviluppare informative coerenti con le raccomandazioni, oltre a linee guida supplementari per settori e industrie specifici.<\/p>\n\n\n\r\n\t\t<div  class=\"block-9caafc08-e978-4208-b633-57fe67cb2650 areoi-element d-flex flex-column flex-md-row gap-32 mb-20 mb-lg-32\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-22cc2671-ba53-4576-8bf5-f2678fdb2b88 areoi-element d-flex flex-column gap-20 min-width-md-370 text-center\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-53c25e60-17f7-4a8a-8f48-845b5bb9f18e areoi-element d-flex align-items-center justify-content-center bg-tcfdpri-50 rounded-4 min-height-80\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"mb-0 wp-block-paragraph\">Raccomandazioni<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-ad4c552c-7174-4e68-b105-012ede792105 areoi-element block-grid\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-927a0d4d-dede-456b-8a7a-0636d8ebe7e9 areoi-element d-flex align-items-center justify-content-center bg-tcfdpri-50 rounded-1 min-height-160 px-4\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"mb-0 wp-block-paragraph\">Informative raccomandate<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-e483268b-a59e-48e7-b14c-5bfef480de2d areoi-element d-flex align-items-center justify-content-center bg-tcfdpri-50 rounded-4 min-height-160 px-4\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"mb-0 wp-block-paragraph\">Linee guida per tutti i settori<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-1e7cde18-b636-40d7-8cb0-5b0a57d54e44 areoi-element d-flex align-items-center justify-content-center bg-tcfdpri-50 rounded-4 min-height-160 px-4\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"mb-0 wp-block-paragraph\">Linee guida supplementari per alcuni settori<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-a399eec7-49bf-4e30-b298-89b9a920befb areoi-element d-flex align-items-center justify-content-center bg-tcfdpri-50 rounded-4 min-height-80\">\r\n\t\t\t\r\n\t\t\t\n\n<p class=\"mb-0 wp-block-paragraph\">Materiali di supporto<br\/>aggiuntivi<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-19a52d7a-d6fb-4bc5-952e-a557c439479d areoi-element d-flex flex-column gap-20 gap-lg-44\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-9002a444-ff3b-436a-b08f-c6385e1d4967 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px\">Raccomandazioni<\/h3>\n\n\n\n<p class=\"mb-0 wp-block-paragraph\">Quattro raccomandazioni ampiamente adottabili legate a governance, strategia, gestione dei rischi, metriche e obiettivi.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-dcbd3bc6-f051-49da-ab68-7308d7a11d75 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px\">Informative raccomandate<\/h3>\n\n\n\n<p class=\"mb-0 wp-block-paragraph\">Informative raccomandate specifiche che le organizzazioni dovrebbero includere nei propri documenti finanziari per fornire informazioni utili alle decisioni.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-22d29ffa-5f4f-4f05-91a7-921e262a5637 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px\">Linee guida per tutti i settori<\/h3>\n\n\n\n<p class=\"mb-0 wp-block-paragraph\">Linee guida che evidenziano considerazioni importanti per alcuni settori nel fornire informazioni finanziarie legate al clima specifiche per settore o industria.<br\/>Sono previste linee guida supplementari per il settore finanziario e per i settori non finanziari potenzialmente interessati dal cambiamento climatico.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-1083cf64-86f4-4d56-bbb0-fba400231125 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<h3 class=\"wp-block-heading m-fs-14 has-red-hat-text-font-family\" style=\"font-size:16px\">Materiali di supporto aggiuntivi<\/h3>\n\n\n\n<p class=\"mb-0 wp-block-paragraph\">Informazioni e indicazioni aggiuntive per aiutare i redattori a implementare le componenti chiave delle raccomandazioni TCFD.<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div id=\"tcfd-5\" class=\"block-0bb6aa8b-c93e-4c94-bcaa-a8b0ba215390 card mb-32 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-c1821ea3-f2ed-403d-a890-17984fb5f6a1 card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Linee guida supplementari per il settore finanziario e i gruppi non finanziari<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-65175f1b-09d7-40ae-aadd-e86d5235540e card-body bg-white\">\r\n\t\t\t\n\n<p class=\"wp-block-paragraph\">La Task Force ha elaborato linee guida supplementari per assistere i redattori del settore finanziario e delle industrie non finanziarie potenzialmente pi\u00f9 interessate dal cambiamento climatico e dalla transizione verso un\u2019economia a basse emissioni di carbonio (definiti gruppi non finanziari).<\/p>\n\n\n\n<p class=\"mb-20 mb-lg-32 wp-block-paragraph\">Questo grafico mostra le raccomandazioni (Governance, Strategia, Gestione dei rischi, Metriche e obiettivi) e le informative raccomandate (a, b, c) per le quali sono state elaborate linee guida supplementari per il settore finanziario e per quattro gruppi non finanziari. Inoltre, la Task Force ha sviluppato materiali di supporto aggiuntivi per aiutare i redattori a implementare le componenti chiave delle raccomandazioni TCFD.<\/p>\n\n\n\n<div class=\"card mb-0 rounded-8 border-table overflow-hidden\">\n\t<div class=\"table-responsive\">\n\t\t<table class=\"table table-rounded table-vertical-borders table-striped mb-0\">\n\t\t    <thead>\n\t\t    \t<tr>\n\t\t    \t\t<th class=\"fw-600\">Settori<\/th>\n\t\t    \t\t<th class=\"text-center\">\n\t\t    \t\t\t<span class=\"fw-600 fs-12\">Governance<\/span>\n\t\t    \t\t\t<div class=\"d-flex gap-4 align-items-center justify-content-center\">\n\t\t    \t\t\t\t<div>a)<\/div>\n\t\t    \t\t\t\t<div>b)<\/div>\n\t\t    \t\t\t\t<div>c)<\/div>\n\t\t    \t\t\t<\/div>\n\t\t\t\t\t<\/th>\n\t\t    \t\t<th class=\"text-center\">\n\t\t    \t\t\t<span class=\"fw-600 fs-12\">Strategia<\/span>\n\t\t    \t\t\t<div class=\"d-flex gap-4 align-items-center justify-content-center\">\n\t\t    \t\t\t\t<div>a)<\/div>\n\t\t    \t\t\t\t<div>b)<\/div>\n\t\t    \t\t\t\t<div>c)<\/div>\n\t\t    \t\t\t<\/div>\n\t\t\t\t\t<\/th>\n\t\t    \t\t<th class=\"text-center\">\n\t\t    \t\t\t<span class=\"fw-600 fs-12\">Gestione dei rischi<\/span>\n\t\t    \t\t\t<div class=\"d-flex gap-4 align-items-center justify-content-center\">\n\t\t    \t\t\t\t<div>a)<\/div>\n\t\t    \t\t\t\t<div>b)<\/div>\n\t\t    \t\t\t\t<div>c)<\/div>\n\t\t    \t\t\t<\/div>\n\t\t\t\t\t<\/th>\n\t\t    \t\t<th class=\"text-center\">\n\t\t    \t\t\t<span class=\"fw-600 fs-12\">Metriche e obiettivi<\/span>\n\t\t    \t\t\t<div class=\"d-flex gap-4 align-items-center justify-content-center\">\n\t\t    \t\t\t\t<div>a)<\/div>\n\t\t    \t\t\t\t<div>b)<\/div>\n\t\t    \t\t\t\t<div>c)<\/div>\n\t\t    \t\t\t<\/div>\n\t\t\t\t\t<\/th>\n\t\t    \t<\/tr>\n\t\t    <\/thead>\n\t\t    <tbody>\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Banche<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Assicurazioni<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Proprietari di attivi<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Gestori patrimoniali<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Energia<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Trasporti<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Materiali ed edilizia<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\n\t\t    \t<tr>\n\t\t    \t\t<td class=\"fw-600 fs-14\">Agricoltura, alimentare, prodotti forestali<\/td>\n\t\t    \t\t<td>\n\t\t    \t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t\t        <\/td>\n\n\t\t         \t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\n\t\t    \t\t<td>\n\t\t\t\t\t\t<div class=\"d-flex gap-3 align-items-center justify-content-center\">\n\t\t\t    \t\t\t<label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\" checked=\"checked\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\n\t\t\t                <label class=\"custom-checkbox\">\n\t\t\t\t                 <input type=\"checkbox\" disabled=\"disabled\"\/>\n\t\t\t\t                 <span><\/span>\n\t\t\t                <\/label>\n\t\t\t            <\/div>\n\t\t    \t\t<\/td>\n\t\t    \t<\/tr>\n\t\t    <\/tbody>\n\t\t<\/table>\n\t<\/div>\n<\/div>\n\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div id=\"tcfd-6\" class=\"block-5bc9ba79-70c7-4f07-a68d-f05ef87a9d59 card mb-20 mg-lg-40 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-c4a4d5b1-725a-41a9-bba4-ef9fe3cecf21 card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Sintesi dei materiali di supporto aggiuntivi<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-fbf2c266-9c40-4bc4-8e51-9e43b018a9fe card-body bg-white\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-2f835a62-3d57-45bb-ab19-796f9a1a2ac5 areoi-element text-center d-lg-none mb-20\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"366\" height=\"1626\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/flowchart-mobile.svg\" alt=\"\" class=\"wp-image-3882\" srcset=\"https:\/\/generationimpact.global\/wp-content\/uploads\/flowchart-mobile.svg 150w, https:\/\/generationimpact.global\/wp-content\/uploads\/flowchart-mobile.svg 300w, https:\/\/generationimpact.global\/wp-content\/uploads\/flowchart-mobile.svg 768w, https:\/\/generationimpact.global\/wp-content\/uploads\/flowchart-mobile.svg 1024w, https:\/\/generationimpact.global\/wp-content\/uploads\/flowchart-mobile.svg 366w\" sizes=\"auto, (max-width: 366px) 100vw, 366px\" \/><\/figure>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\n<p class=\"wp-block-paragraph\">Da quando ha pubblicato le sue raccomandazioni finali nel giugno 2017, la Task Force ha monitorato le pratiche di informativa finanziaria legata al clima e ha cercato di individuare e affrontare le difficolt\u00e0 di implementazione segnalate dai redattori. In questo contesto, la Task Force ha pubblicato linee guida su temi specifici, volte ad aiutare a superare le difficolt\u00e0 individuate e a sostenere meglio l\u2019implementazione, come descritto di seguito.<\/p>\n\n\n\n<p class=\"has-link-color wp-elements-7 wp-block-paragraph\"><a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/FINAL-TCFD-Technical-Supplement-062917.pdf\" download=\"\">L\u2019uso dell\u2019analisi di scenario nell\u2019informativa sui rischi e sulle opportunit\u00e0 legati al clima (2017)<\/a> fornisce informazioni sui tipi di scenari climatici, sull\u2019applicazione dell\u2019analisi di scenario e sulle principali difficolt\u00e0 nell\u2019utilizzarla a supporto dell\u2019informativa di un\u2019organizzazione sulla resilienza della propria strategia, tenendo conto di diversi scenari legati al clima.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/2020-TCFD_Guidance-Scenario-Analysis-Guidance.pdf\" download=\"\">Linee guida sull\u2019analisi di scenario per le societ\u00e0 non finanziarie (2020)<\/a> offre alle organizzazioni modalit\u00e0 pratiche e orientate ai processi per utilizzare l\u2019analisi di scenario legata al clima, oltre a idee per comunicare la resilienza delle proprie strategie in diversi scenari climatici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/2020-TCFD_Guidance-Risk-Management-Integration-and-Disclosure.pdf\" download=\"\">Linee guida su integrazione e informativa della gestione del rischio (2020)<\/a> descrive le considerazioni per le organizzazioni interessate a integrare i rischi legati al clima nei processi di gestione dei rischi esistenti e a comunicare informazioni sui propri processi di gestione dei rischi in linea con le raccomandazioni della Task Force.<\/p>\n\n\n\n<p class=\"mb-0 wp-block-paragraph\"><a href=\"https:\/\/generationimpact.global\/wp-content\/uploads\/2021-Metrics_Targets_Guidance-1.pdf\" download=\"\">Linee guida su metriche, obiettivi e piani di transizione (2021)<\/a> descrive gli sviluppi recenti in materia di metriche legate al clima e la crescente attenzione degli utilizzatori verso le informazioni sui piani delle organizzazioni per la transizione verso un\u2019economia a basse emissioni di carbonio. Le linee guida descrivono inoltre una serie di categorie di metriche climatiche intersettoriali (descritte nell\u2019Appendice 2: Categorie di metriche climatiche intersettoriali) che la Task Force ritiene applicabili a tutte le organizzazioni.)<\/p>\n\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div id=\"tcfd-7\" class=\"block-5e8ee0e8-db7e-40d1-8b3b-4cc0ba39e462 card mb-20 mg-lg-40 shadow rounded-8 border-0 overflow-hidden\">\r\n\t\t\t\n\r\n\t\t<div  class=\"block-e01048d4-3553-457e-abb9-54214883a961 card-header bg-white border-0\">\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-16 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:700\">Appendice 2: Categorie di metriche climatiche intersettoriali<\/h2>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-4b38cccc-5ce9-435b-b59f-f85592d1a298 card-body bg-white\">\r\n\t\t\t\n\n<p class=\"wp-block-paragraph\">Nell\u2019ambito del proprio lavoro di monitoraggio e promozione dell\u2019adozione delle raccomandazioni da parte delle organizzazioni, la Task Force ha pubblicato periodicamente linee guida per sostenere i redattori nell\u2019implementazione (vedi Sezione A.5. Sintesi dei materiali di supporto aggiuntivi). Nell\u2019ottobre 2021 la Task Force ha pubblicato la Guidance on Metrics, Targets, and Transition Plans, che comprende sette categorie di metriche (Tabella A2.1) che la Task Force ritiene generalmente applicabili a tutte le organizzazioni.137 \u00c8 importante sottolineare che le sette categorie di metriche non sono aggiunte alla raccomandazione su Metriche e obiettivi, poich\u00e9 riguardano metriche che fanno parte delle linee guida della Task Force per tutti i settori sin dalla pubblicazione del rapporto del 2017.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Task Force mette in evidenza queste specifiche categorie di metriche perch\u00e9 sono indicatori importanti per misurare i rischi e le opportunit\u00e0 legati al clima, costituiscono la base per stimare l\u2019impatto finanziario legato al clima e sono input importanti per le decisioni di investimento, finanziamento e sottoscrizione assicurativa. Sebbene queste categorie di metriche siano rilevanti per tutte le organizzazioni, possono essere applicate in modo diverso per riflettere rischi e opportunit\u00e0 specifici del settore. Maggiori informazioni sulle categorie di metriche climatiche intersettoriali sono disponibili nella Guidance on Metrics, Targets, and Transition Plans.<\/p>\n\n\n\n<p class=\"mb-0 wp-block-paragraph\">Sebbene alcune organizzazioni comunichino gi\u00e0 metriche coerenti con le categorie di metriche climatiche intersettoriali, la Task Force riconosce che altre, soprattutto quelle nelle fasi iniziali dell\u2019informativa finanziaria legata al clima, potrebbero aver bisogno di tempo per adeguare i processi interni prima di comunicare tali informazioni. Inoltre, alcune categorie di metriche potrebbero essere meno applicabili a determinate organizzazioni. Ad esempio, i dati e le metodologie per alcune metriche destinate ai proprietari di attivi (come l\u2019impatto del cambiamento climatico sui redditi da investimento) sono ancora in una fase iniziale di sviluppo. In questi casi, la Task Force riconosce che le organizzazioni avranno bisogno di tempo prima di comunicare tali metriche ai propri stakeholder.<\/p>\n\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-50353b3c-421a-4c79-b273-9028086af1bc areoi-element d-flex justify-content-end\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t\t\t\r\n\t\t<a \r\n\t\t\t\r\n\t\t\tclass=\"block-f6351c0f-75a8-495e-8e8a-4f41f287fa90 btn areoi-has-url position-relative fs-16 primary-button-arrow btn-primary text-nowrap\"\r\n\t href=\"https:\/\/generationimpact.global\/it\/richiedi-una-demo\/\" >\r\n\t\t\t\t\t\r\n\t\t\t\t\tRichiedi una demo TCFD \r\n\t\t\t\t\t\r\n\t\t\t\t\t \r\n\t\t\t\t<\/a>\r\n\t\t\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\r\n\t\t<div  class=\"block-8c35d8d0-064c-4e53-b35f-ee768d40c3a7 areoi-strip areoi-element strip alignfull page-tcfd2 section-explore-other-products\">\r\n\t\t\t\r\n\t\t<div class=\"areoi-background  \">\r\n\t\t\t<div class=\"container-fluid\" style=\"padding: 0;\">\r\n\t\t\t\t<div class=\"row justify-content-start\">\r\n\t\t\t\t\t<div class=\"col \">\r\n\t\t\t            <div class=\"areoi-background__color\" \r\n\t                        \tstyle=\"background: rgba(246, 246, 246,1)\">\r\n\t                        <\/div>\r\n\r\n\t                    \r\n\r\n\t                    \r\n\r\n\t                    \r\n\t    \t\t\t<\/div>\r\n\t    \t\t<\/div>\r\n\t    \t<\/div>\r\n\t    <\/div>\r\n\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-2e83bd8c-d510-42fd-a290-5a5d0a133bdf areoi-element container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-67da7e10-74cb-4dab-9710-4960f3e83a29 row areoi-element\">\r\n\t\t\t\r\n\r\n\t\t\t\n\r\n\t\t<div  class=\"block-caf86648-1ff2-4e9e-bfcc-0d54e4787787 col areoi-element col-12 d-flex flex-column\">\r\n\t\t\t\r\n\t\t\t\n\n<h2 class=\"wp-block-heading m-fs-18 mb-20 mb-lg-40 has-contrast-color has-text-color has-link-color wp-elements-8\" style=\"font-size:40px;font-style:normal;font-weight:900\">Esplora altri prodotti<\/h2>\n\n\n\r\n\t\t<div  class=\"block-d9219379-f888-42d2-a759-b6d4be5c939d areoi-element swiper-container\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-a8a2e231-1056-4b9b-84c5-68e255091c26 areoi-element swiper explore-products-slider\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-333957c7-7e33-4b9f-9194-9e56f8b1d5c5 areoi-element swiper-wrapper\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-39f7955c-44e6-49d3-bd0d-f47a3176a10f areoi-element swiper-slide\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-4426889c-cd06-4b98-bc6e-9ed0644f7564 areoi-element w-100 d-flex flex-column align-items-start justify-content-between bg-white shadow p-20 rounded-8\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-752a9a92-0836-4364-908e-cb931dd60d59 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image size-full is-resized mb-20\"><img loading=\"lazy\" decoding=\"async\" width=\"108\" height=\"108\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-other-products-icon1.png\" alt=\"\" class=\"wp-image-4499\" style=\"width:auto;height:72px\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading mb-1 m-fs-14 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:600\">GRI<\/h3>\n\n\n\n<p class=\"mb-0 m-fs-14 min-height-lg-48 has-custom-neutral-500-color has-text-color has-link-color wp-elements-9 wp-block-paragraph\" style=\"font-size:16px;font-style:normal;font-weight:600\">Global Reporting Initiative<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/it\/prodotti\/gri\/\" aria-label=\"GRI\"><span class=\"visually-hidden\">GRI<\/span><\/a> \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-3c765841-2004-41f3-8c0c-276d947b0cbd areoi-element swiper-slide\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-7b3adeec-8f80-4dbc-91f7-a979fe186952 areoi-element flex-1 d-flex flex-column align-items-start justify-content-between bg-white shadow p-20 rounded-8\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-b929dd91-7490-48f8-ad3f-e1edee9b2a29 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image size-full is-resized mb-20\"><img loading=\"lazy\" decoding=\"async\" width=\"108\" height=\"108\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-other-products-icon2.png\" alt=\"\" class=\"wp-image-4500\" style=\"width:auto;height:72px\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading mb-1 m-fs-14 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:600\">SASB<\/h3>\n\n\n\n<p class=\"mb-0 m-fs-14 has-custom-neutral-500-color has-text-color has-link-color wp-elements-10 wp-block-paragraph\" style=\"font-size:16px;font-style:normal;font-weight:600\">Sustainability Accounting Standards Board<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/it\/prodotti\/sasb\/\" aria-label=\"SASB\"><span class=\"visually-hidden\">SASB<\/span><\/a> \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-41b31fb6-cca9-401b-8434-3ea0c7cd0f21 areoi-element swiper-slide\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-3eaf47ad-776d-4542-bd53-a2e716903cf0 areoi-element flex-1 d-flex flex-column align-items-start justify-content-between bg-white shadow p-20 rounded-8\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-b929dd91-7490-48f8-ad3f-e1edee9b2a29 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image size-full is-resized mb-20\"><img loading=\"lazy\" decoding=\"async\" width=\"108\" height=\"108\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-other-products-icon3-1.png\" alt=\"\" class=\"wp-image-4501\" style=\"width:auto;height:72px\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading mb-1 m-fs-14 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:600\">Linee guida OCSE<\/h3>\n\n\n\n<p class=\"mb-0 m-fs-14 has-custom-neutral-500-color has-text-color has-link-color wp-elements-11 wp-block-paragraph\" style=\"font-size:16px;font-style:normal;font-weight:600\">Linee guida destinate alle imprese multinazionali<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-1458d634-d53a-426d-bf25-4627d4bb8741 areoi-element swiper-slide\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-edac12f0-6ac5-4f9b-992c-e01846752fea areoi-element w-100 d-flex flex-column align-items-start justify-content-between bg-white shadow p-20 rounded-8\">\r\n\t\t\t\r\n\t\t\t\n\r\n\t\t<div  class=\"block-9ea410f4-8699-4787-95ec-3bb08c4b2643 areoi-element\">\r\n\t\t\t\r\n\t\t\t\n\n<figure class=\"wp-block-image size-full is-resized mb-20\"><img loading=\"lazy\" decoding=\"async\" width=\"108\" height=\"108\" src=\"https:\/\/generationimpact.global\/wp-content\/uploads\/section-explore-other-products-icon4.png\" alt=\"\" class=\"wp-image-4502\" style=\"width:auto;height:72px\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading mb-1 m-fs-14 has-red-hat-text-font-family\" style=\"font-size:18px;font-style:normal;font-weight:600\">ESRS<\/h3>\n\n\n\n<p class=\"mb-0 m-fs-14 has-custom-neutral-500-color has-text-color has-link-color wp-elements-12 wp-block-paragraph\" style=\"font-size:16px;font-style:normal;font-weight:600\">European Sustainability Reporting Standards<\/p>\n\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t\r\n\t\t\t<a class=\"areoi-full-link\"\r\n\t\t href=\"https:\/\/generationimpact.global\/tag\/esrs\/\" aria-label=\"ESRS\"><span class=\"visually-hidden\">ESRS<\/span><\/a> \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\n\r\n\t\t<div  class=\"block-42c32190-b374-46a2-a21b-29ed1837e552 areoi-element swiper-pagination\">\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n\r\n\t\t\t \r\n\t\t<\/div>\r\n\t\n \r\n\t\t\t\r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t\n \r\n\t\t<\/div>\r\n\t<button id=\"gig-top-btn\" aria-label=\"Back to top\" title=\"Back to top\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"white\" stroke-width=\"2.5\" stroke-linecap=\"round\"><polyline points=\"18 15 12 9 6 15\" \/><\/svg><\/button>","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":24588,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","css_class_manager_body_classes":"","css_class_manager_use_in_post_loop":false},"class_list":["post-24886","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Linee guida TCFD | Generation Impact Global<\/title>\n<meta name=\"description\" content=\"Esplora la panoramica TCFD. 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